This pane is on the MODFLOW Features tab of the Object Properties dialog box.
Irrigation Efficiency (OFE) is between 0-1 and represents OFE=CIR/DEMAND, where CIR is the crop irrigation requirement under perfect efficiency and Demand is the necessary water demand to meet the CIR.
OFE is tied to the IRRIGATION type. If a crop is irrigated then it's IRRIGATION flag is >0 and set equal to the irrigation type.
The default value is 1.